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Solution manual for Core Concepts of Accounting
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Table of Contents
PART I ACCOUNTING FUNDAMENTALS.
1 An Introduction to the Role of Accounting in the Business
World.
2 Concepts and Elements Underlying Accounting.
3 The Mechanics of Double-Entry Accounting.
PART II ACCOUNTING FOR ASSETS.
4 Cash, Short-Term Investments, and Accounts Receivable.
5 Inventory.
6 Long-Term Assets: Property, Plant and Equipment, and
Intangibles.
PART III ACCOUNTING FOR LIABILITIES AND
OWNERSHIP INTERESTS.
7 Liabilities.
8 Stockholders’ Equity.
PART IV ANALYSIS OF ACCOUNTING DATA.
9 The Corporate Income Statement and Financial Statement
Analysis.
10 Statement of Cash Flows.
PART V MANAGERIAL ACCOUNTING.
11 Fundamental Managerial Accounting Concepts.
12 Cost-Volume-Profit Analysis.
13 The Master Budget and Standard Costing.
14 Activity-Based Management and Performance Measurement.
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whatever hath been done, or any are assaying to do, in this land
given to the Lord, in prejudice to our work of reformation.”
A proclamation was issued on the last day of June, in reply, stating
in exaggerated terms what the council chose to call the sentiments
of Mr Richard Cameron and his brother, and Mr Cargill and others,
their accomplices,—sacrilegiously engaging themselves by a solemn
oath “to murder such as are in any trust or employment under us,
declaring us an usurper, and that none should obey them who are in
authority under us, but such as would obey the devil and his
vicegerents.”
Although Cameron and Cargill did think, and I believe justly, that
Charles and the vile turn-coat crew who composed his government
were—if perjury, cruelty, tyranny, profligacy, and every species of
open undisguised licentiousness embodied, constitute such beings—
the representatives of the devil in human shape, yet it does not
appear that they used the expressions which they in justice did apply
to their persecutors, till they themselves were unconstitutionally and
unjustly placed without the pale of the law, denied the rights which
had been parliamentarily insured to them, and denounced as the
vilest of malefactors for—preaching the gospel. Several of the
excellent followers of these noble men have been at no little labour
to extenuate or excuse their conduct. It ought never to have been
mentioned, but in accents of praise—it needed no justification. The
government had broken all faith:—and society is based in its public
as well as its private associations on the bonds of mutual reciprocal
obligation and the righteous performance of these relative duties.
When either party violate them, they deserve punishment for their
crime. That popular insurrection should be put down, is allowed; that
aristocratical domination was to be equally checked, these
denounced Cameronians asserted; and this was in fact the grand
crime for which they were hunted like wild beasts upon the
mountains.
But they were not the people to be scared from their principles by
any prospect of danger. While the fields were traversed by the blood-
hounds of their persecutors, the same indomitable bands united
more closely together, and entered into a new bond, obliging
themselves to be faithful to God and true to one another in the
prosecution of their grand design, as assertors of their civil and
religious rights, which they believed could only be secured by driving
from the throne that “perfidious covenant-breaking race, untrue both
to the most High God and the people over whom for their sins they
were set.”
These mutual defiances were followed by petty exasperating
individual encounters between the soldiers and the exasperated
people, for the former did not confine their pillaging to the
covenanters, though they were the chief objects of their vengeance;
but now, when it was a finable offence to resett or harbour any of the
fugitives, the soldiers roamed up and down the country in quest of
the wanderers, or in quest of whatever might afford them a pretext
for plunder.
Dalziel, the favourite of the council, whose education in the
Muscovite service peculiarly fitted him for such employment, was
anew invested with enlarged powers to disperse all conventicles,
and punish, without the ceremony of sending them to Edinburgh for
trial, all who were caught in the “horrible act” of preaching the word
of God or hearing it preached; and the council, in a letter to
Lauderdale, expressed “the hope we justly have that such just
severity against some of these rebels will preserve peace to his
majesty’s good subjects,” and disappoint “the vanity of bearing a
testimony at Edinburgh, which cherished the foolish humours of
numbers, and made the processes and punishments inflicted there
less effectual than elsewhere.” All such persons who were
understood to be the king’s enemies were to be attacked by the
king’s forces wherever they could be found, and imprisoned till
brought to justice, or killed in case of resistance.
The General followed out his commission to the letter. He
quartered his soldiers upon suspected families, where they lodged
during pleasure, and, when leaving, carried off what sheep and cattle
they pleased without paying any thing; the pasture and growing corn
they eat up or trode down, without allowing the smallest
compensation; and, as the whole district was liable to these ravages,
the mischief they did was incalculable. While thus ravaging the
country, a party, consisting of upwards of one hundred and twenty
dragoons, well mounted, under the command of Bruce of Earlshall,
were sent to disperse the company of wanderers who usually
attended the ministrations of Richard Cameron. They surprised an
assemblage at a place called Airs-moss, in the district of Kyle,
amounting to about twenty-six horse and forty foot, headed by
Hackston of Rathillet, indifferently armed; who, knowing that they
had no mercy to expect, determined to face the enemy, and drew up
at the entry to the moss. The horse charged with intrepidity, but could
not stand against the superior number of their enemies, and were
quickly broken; and the foot unable to support them, they were
surrounded, and the whole killed or taken. The foot retiring into the
morass, could not be pursued. Cameron, who previously to the
skirmish had engaged in prayer with the wanderers, used these
remarkable expressions—“Lord, take the ripe, but spare the green!”
He fell with his brother, back to back, gallantly defending themselves
against their assailants. Hackston was severely wounded and taken
prisoner.[129]
129. It is mentioned in the Scots Worthies, p. 372, that Sir John Cochrane of
Ochiltree gave the information to Earlshall, and got 10,000 merks as a
reward, but that some time after, about two o’clock afternoon, his castle took
fire, and was with the charters, plate, and all, burned down to the ground.
The son said to his father while it was burning—“This is the vengeance of
Cameron’s blood.” The house was never rebuilt by any of that family.

Cameron’s head and hands were cut off and carried to Edinburgh
to be exposed, but with wanton barbarity they were first taken to his
father, who was in prison; and he was unfeelingly asked by some
heartless wretch if he knew them? The old man took them, and
kissing them, replied—“I know them! I know them! they are my son’s
—my own dear son’s! It is the Lord; good is the will of the Lord, who
cannot wrong me nor mine, but has made goodness and mercy to
follow us all our days.”
Rathillet next morning was brought to Lanark, where the head-
quarters were, and examined before Dalziel, Lord Ross, and some
others; but his answers not being deemed satisfactory, Dalziel, with
his accustomed brutality, threatened to roast him, then sent him to
the tolbooth and caused bind him most barbarously and cast him
down on the floor, where he lay till the morning after, without any
person being admitted to see him, or administer in any manner to his
comfort. On the following morning (Sabbath) he was marched, with
three others, two miles on foot, without shoes, and wounded as he
was, to be delivered up to the escort under Earlshall, who was to
take them to Edinburgh. He used them civilly by the way, and carried
them round about the north side of the town to the foot of the
Canongate, where they were received by the magistrates of the city,
[130]
who set Mr Hackston on a horse with his head bare and his face
to the tail, the hangman, covered, carrying Mr Cameron’s head on an
halbert before him; also another head in a sack, was carried on a
lad’s back. His companions came after on foot, with their hands tied
to an iron goad; and thus they were marched to the Parliament
Close.
130. Mr Laing says Captain Creighton, whose memoirs were compiled and
published by Swift, commanded the military at Airs-moss, Hist. vol. iv. p. 113,
note. Rathillet says in his account, “The party that had broken us at first,
were commanded by Earlshall, Wodrow, vol. ii. app. p. 60.

All this studied ignominy, which was to recoil with tenfold

bitterness upon their own base characters, was minutely prescribed
by the council before the prisoner arrived in the capital. As the
manner of his execution was determined before he was tried, it still
stands in the record thus:—“That his body be drawn backward on a
hurdle to the cross of Edinburgh; that there be an high scaffold
erected a little above the cross, where, in the first place, his right
hand is to be struck off, and after some time his left hand: then he is
to be hanged up, and cut down alive; his bowels to be taken out and
his heart shown to the people by the hangman: then his heart and
his bowels to be burnt in a fire prepared for that purpose on the
scaffold; that afterwards his head be cut off, and his body divided
into four quarters—his head to be fixed on the Netherbow, one of his
quarters with both his hands to be affixed at St Andrews, another
quarter at Glasgow, a third at Leith, a fourth at Burntisland; that none
presume to be in mourning for him, or any coffin brought; that no
persons be suffered to be on the scaffold with him, save the two
bailies, the executioner, and his servants; that he be allowed to pray
to God Almighty, but not to speak to the people; that Hackston and
Cameron’s heads be fixed on higher poles than the rest.”
On July 30, he was brought before the justiciary, but declined their
authority, because they had usurped supremacy over the church
belonging alone to Jesus Christ, and had established idolatry,
perjury, and other iniquity in the land; and in prosecuting their design,
and in confirming themselves in their usurped right, had shed much
innocent blood. The proof of his being at Airs-moss was clear; and
one of the late archbishop’s servants swore “that he saw the panel
on a light-coloured horse at some distance from the coach, and that
he took the same horse in Mortounhouse—where Rathillet had been
—and hoped to have taken himself, but he escaped.” The jury
brought him in guilty, and the court sentenced him to be executed
that same day with all the revolting particularity of barbaric savagism
they had previously appointed. It was even increased by the
unskilfulness of the hangman, who was a long while mangling the
wrist of the right arm before he succeeded in separating the hand;
which being done, the patient sufferer calmly requested him to strike
in the joint of the left; then he was drawn up a considerable way with
a pulley and suffered to fall a considerable way with a jerk. This was
repeated thrice, yet was not life extinguished; for, when the heart
was torn from his bosom, it fell from the hands of the executioner,
and moved after it fell!
Hackston was a gentleman allied to the first families in the land, of
good talents, well educated, and who in early life had associated
with the commissioner in the wild gaieties of the day; and perhaps
the severest test his integrity was subjected to was, the
commissioner personally came to him in prison, and, with many
protestations of kindness, alluding to their former intimacy, urged him
to compliance.[131] The mean tool of power, the advocate, who with
his usual insolence endeavoured to insult him at his first
examination, received a spirited retort. He asked where he was on
the third day of May was a year? To whom he answered, “I am not
bound to keep a memorial where I am or what I do every day.” The
advocate said, “Sir, you must be a great liar to say you remember
not where you was that day, it being so remarkable a day;” to which
he answered, “Sir, you must be a far greater liar to say I answered
such a thing;” and the Chancellor supported him.
131. Having in vain tried flattery, the Chancellor, in the council, said—“I was a
vicious man.” I answered, “that while I was so, I had been acceptable to him;
but now when otherwise it was not so.” In reply to another question, he said,
“Ye know that youth is a folly, and in my younger days I was too much carried
down with the speat of it: but that inexhaustible fountain of the goodness and
grace of God, which is free and great, hath reclaimed me, and, as a
firebrand, plucked me out of the claws of satan.”—Rathillet’s confession,
Cloud of Witnesses.

A few days after, August 4th, several others were tried and
condemned for having been with Cameron; and a general search
was ordered to discover the outlawed attenders on field-preaching. It
was conducted under the direction of Robert Cannon of Mardrogat,
one of those miscreants who, having made a flaming profession, had
become acquainted with their places of meeting, but afterwards
apostatizing, now discovered the secret recesses of his former
friends, and was usually consulted respecting the character of such
persons as the soldiers seized, who were dismissed or detained as
he directed.
Intensity of persecution had now almost extinguished field-
preaching. Donald Cargill alone fearlessly preserved his station, and,
in defiance of the sanguinary storm which swept over the moors and
glens of his country, continued to proclaim with unfettered freedom
the principles of the church of his fathers, and to assert the spiritual
independence of her ministers, while almost all others had yielded to
the tempest or deserted the land of their nativity. While hunted
himself as a hart or a roe upon the mountains, he resolved upon the
extraordinary measure of excommunicating those rulers of a
covenanted land who had themselves sworn that sacred obligation,
and professed themselves members of the church of Christ in
Scotland.
Accordingly, in the month of September, at the Torwood,
Stirlingshire, he lectured upon Ezekiel xxi. 25-27. “And thou, profane
wicked prince of Israel, whose day is come,” &c., and preached from
1 Cor. v. 13. “Therefore, put away from among yourselves that
wicked person.” He first explained the nature and ends of
excommunication, affirming that he was not influenced by any
private motive in this action, but constrained by conscience of duty
and zeal to God, to stigmatize these his enemies that had so
apostatized, rebelled against, mocked, despised, and defied the
Lord, and to declare them, as they are none of his, to be none of
ours. He then with great solemnity proceeded—“I being a minister of
Jesus Christ, and having authority and power from him, do, in his
name, and by his spirit, excommunicate, cast out of the true church,
and deliver up to satan, Charles the Second, king, &c. upon these
grounds:—1st, For his high mocking of God, in that after he had
acknowledged his own sins, his father’s sins, his mother’s idolatry,
yet had gone on more avowedly in the same than all before him. 2d,
For his great perjury in breaking and burning the covenant. 3d, For
his rescinding of laws for establishing the Reformation, and enacting
laws contrary thereunto. 4th, For commanding of armies to destroy
the Lord’s people. 5th, For his being an enemy to true protestants
and helper of the papists, and hindering the execution of just laws
against them. 6th, For his granting remission and pardon for
murderers, which is in the power of no king to do, being expressly
contrary to the law of God. 7th, For his adulteries, and dissembling
with God and man.”
Next, by the same authority, and in the same name, he
excommunicated James Duke of York, for his idolatry, and setting it
up in Scotland, to defile the land, and encouraging others to do so;
not mentioning any other sins but what he scandalously persisted in
in Scotland. He pronounced a similar sentence against Lauderdale
for his dreadful blasphemy, in saying to the late prelate of St
Andrews, “Sit thou at my right hand, until I make thine enemies thy
footstool;” his apostacy from the covenant and reformation, and his
persecuting thereof after he had been a professor, pleader for, and
presser thereof; for his adulteries, his gaming on the Lord’s day, his
ordinary cursing; and for his counselling and assisting the king in all
his tyrannies, overturning and plotting against the true religion: and
also included in the same censure, Rothes, Dalziel, and the Lord
Advocate.
 These proceedings have been condemned as plainly disagreeable
to the rules of the church of Scotland. In ordinary times they might be
so, but extraordinary times require extraordinary measures; and Mr
Cargill was placed in a situation altogether unparalleled in the history
of the church of Scotland. That he was persuaded in his own mind
that he had acted with propriety, we know; for next Lord’s day, when
preaching at Fallow-hill, in the parish of Livingstone, in the preface to
his sermon, he thus defended his conduct:—“I know I am and will be
condemned by many for excommunicating these wicked men; but
condemn me who will, I know I am approved by God, and am
persuaded that what I have done on earth is ratified in heaven; for if
ever I knew the mind of God, and was clear in my call to any piece of
my work, it was that. And I shall give you two signs that you may
know I am in no delusion:—1st, If some of these men do not find that
sentence binding upon them ere they go off the stage, and be
obliged to confess it; and, 2dly, If they die the ordinary death of men;
—then the Lord hath not spoken by me.”[132]
132. Whatever opinion may be entertained with regard to the prophetical spirit of
the denunciation, yet it deserves to be remarked, that Rothes when dying,
under great terror of mind, sent for two Presbyterian clergymen, Mr John
Carstairs and Mr George Johnstone, to administer consolation to him in his
last hours. Charles II. died under very suspicious circumstances in the arms
of an harlot. Lauderdale, after being despoiled of his property, and abused in
his dotage by his Duchess, departed almost in a state of idiocy, in
consequence, it was alleged, of her ill treatment during his imbecility. York
died a discrowned exile in a strange country. Dalziel dropped down with a
glass of wine at his lips, and entered the eternal state without a moment’s
warning. “Sir George Mackenzie died at London—all the passages of his
body running blood.”—Walker’s Remarks, p. 10.

However much the persecutors affected to despise this procedure,

they showed by their conduct that they did not deem it so ridiculous
an affair. That it had touched their souls, scared as they were by
unrestrained indulgence in the lowest hardening and profligate
licentiousness, was evident from the rage they exhibited and the
increased fierceness of their persecution.
Ancient episcopacy, as established by Constantine, has always
been considered the genuine parent of the papacy. Modern
episcopacy, as established by law, was always considered by the
reformers of Scotland, and their descendants in the Presbyterian
church, as the legitimate daughter of the man of sin. Nor did the
deeds of this period disgrace the relationship. The Duke of York, who
had professed himself a papist, and for this reason was obliged to
leave England, was hailed by the Episcopalians of Scotland, where
he arrived to resume the government this year. On the 29th, he
came to the Abbey of Holyrood-house, and was welcomed by the
Bishop of Edinburgh, with the orthodox clergy, as their great
protector.
On the 2d of November, a council was held, at which the Earl of
Moray produced his commission as sole secretary of state,
Lauderdale, on account of his increased corpulence and mental
decay, being forced unwillingly to resign a trust he had so awfully
abused. The same day they returned a letter of thanks to his majesty
—an admirable specimen of courtly congratulation, which might
teach despots what reliance is to be placed on the profession of
interested sycophants, especially when we recollect that many of
those who signed it, in less than eight years conspired to hurl the
object of their adulation from the throne. “The only thing,” say they,
“which is forced upon the worst of your subjects—viz. the
covenanters—is, that they must unavoidably confess that nothing
can lessen their happiness, except their being insensible of it and
unthankful for it.” Next comes their gratitude for a standing army and
their own salaries:—“Your majesty by dispensing for our protection
all the revenue which is raised in this your majesty’s ancient
kingdom, lets us see that all you crave of us is, that we would be true
to our own interest; and all that you get by us is, the care of
governing us to our own satisfaction.” Then the loyal professions so
easily lavished and so easily forgotten—“That profound respect and
sincere kindness, sir, which we observe in your majesty’s subjects
here to your royal brother, the Duke of Albany and York, assure us
that we want nothing but occasion to hazard for the royal family
those lives and fortunes which you have made so sweet and secure
to us!”
 One of the first tastes they had of the sweetness of the new
administration, was in the care the Duke showed to prevent the
public mind from being contaminated by seditious publications. The
committee for public affairs were desired to consider what books
imported from Holland should be condemned by authority; and the
clerks of council were ordered to search the shop of John
Calderwood, stationer, and secure such prohibited books as should
be found therein. Accordingly, he having confessed that he had
“Naphtali; Jus Regni apud Scotos,” in English; “Jus Populi
Vindicatum;” “The Reformed Bishop;” and “Calderwood’s Church
History,” he was committed to prison and his shop shut; and all
stationers were ordered in future to show their invoices to one of the
officers of state or the Bishop of Edinburgh, for their approbation,
under pain of forfeiting the books, and being fined if they should fail.
A ship belonging to Borrowstounness, which had been seized on
suspicion of having some of the dangerous works on board, though
none were got, was not released till the owners found surety to the
council for their good behaviour in time to come.
Whenever any unprincipled set of men, who have obtained and
abused power, become conscious that they are hated, and deserve
to be hurled from their eminence, they commonly pretend to discover
some plot for overturning their government. Accordingly, a plot
against the Duke’s life was fabricated; and John Spreul, apothecary
in Glasgow, and Robert Hamilton, were accused of being accessary
to it. The council ordered them to be examined by torture, and
appointed a committee to conduct the examination, among whom it
is painful to observe the name of the Earl of Argyle. Of Hamilton’s
examination I have seen no account, but Spreul was put to the
question; and the Duke of York chose to be a spectator, viewing it
“with the calmness of a person looking upon a curious experiment,”
or perhaps more truly, as has been observed, “with all the infernal
gratification of a popish inquisitor.”
This excellent man, early initiated in suffering, was the son of a
merchant in Paisley, who had been ruined and forced to abscond
(1667) merely for hearing the gospel preached in the open air. When
he was seized, he was examined by Dalziel, who according to
custom, threatened to roast him alive if he would not discover his
father’s retreat; but finding he could make nothing of the boy, he was
let go upon a short confinement. Ten years after, just when he had
settled in life, he was intercommuned merely for non-conformity, and
forced to travel as a merchant through Holland, France, and Ireland,
occasionally and by stealth visiting his wife who had retained the
shop; but after Bothwell, although he was not there, he was again
denounced, his shop seized, and wife and children turned to the
door. He then came back to Scotland to carry them with him to
Holland, but was apprehended in bed by the notorious Major
Johnstoun at Edinburgh, his goods seized, and himself sent to
prison.
His examination shows the spirit of the times; and a short
quotation will exhibit better than any remarks, the nature of popish
unconstitutional interference in the management of a protestant
country. “Were you at the killing of the archbishop? I was in Ireland at
that time. Was it a murder? I know not but by hearsay that he is
dead, and cannot judge other men’s actions upon hearsay. I am no
judge; but in my discretive judgment I would not have done it, and
cannot approve it.” He was again urged:—“But do you not think it
was a murder?” His answer exhibits the principles of the majority of
the sufferers. “Excuse me from going any farther, I scruple to
condemn what I cannot approve; there may be a righteous judgment
of God when there is a sinful hand of man; and I may admire and
adore the one, when I tremble at the other.” As he was personally
engaged in none of the risings, he was asked whether resisting
Claverhouse at Drumclog was rebellion? He answered, “I think not;
for I own the freedom of preaching the gospel, and I hear what they
did was only in self-defence.” “Was the rising at Bothwell rebellion?”
“I will not call it rebellion; I think it was a providential necessity put on
them for their own safety after Drumclog.” Twice was he put to the
torture; and at the second time, the old ruffian Dalziel said the
hangman did not strike strongly enough. The fellow replied, that he
had struck with all his strength, and offered the General the maul to
try it himself.
 Our common nature recoils from such scenes. The votaries of a
false religion delight in the torment of those they deem heretics; and
had we no other proof of relationship, this would be sufficient to
establish the identity of the then Scottish Episcopalian church and
the church of Rome, the same cruelty being used by both towards
those who differed from the state religion. The intrepid victim was
carried back to prison, but denied either the assistance of a surgeon,
or the attendance of his wife!
The Duke of York showed the reality of his religion by being
voluntarily present during the double infliction. No information was
obtained by the tyrant. The sufferer knew nothing about any plot to
blow up his Grace, nor did he know where Mr Cargill was to be
found.
Mr James Skene, brother to the Laird of Skene was the next. This
gentleman’s case deserves peculiar notice. He was guilty of no
treason. His only accusation was his having heard Mr Cargill preach.
He had been a youth of irregular habits, and had associated, as from
his birth and rank he had a right to do, with the first people of the
country; but while wandering among the mountains, he unwittingly
came where this minister of the gospel was tending his small flock in
the wilderness, and was himself caught in the gospel net.
Henceforth, instead of indulging in every youthful folly, he became
sober and exemplary in his conduct—sins of no common magnitude
in the estimation of the rulers of the day; and immediately he came
under the cognizance of the government; and being apprehended,
was brought to trial for treason.
Being a young convert, and animated with all the warmth of a new
zeal, he unfortunately, by his unguarded answers, gave currency to
the reports so assiduously circulated against the wanderers, of their
pleading for or extenuating the practice of private assassination, and
a contempt for all constituted authority, or indeed any authority but
their own. He thus detailed it in a letter to his brother:—“Rothes
asked, did I own the king’s authority? I said, in so far as it was
against the covenant and interest of Christ, I disowned it. He asked
me if I thought it was not a sinful murder the killing of the arch-
prelate? I said I thought it was their duty to kill him when God gave
them opportunity, for he had been the author of much bloodshed.
They asked me why I carried arms? I told them it was for self-
defence, and the defence of the gospel. They asked me why I
poisoned my ball? I told them I wished none of them to recover
whom I shot. They asked, would I kill the soldiers, being the king’s? I
said it was my duty if I could, when they persecuted God’s people.
They asked if I would kill any of them? I said they were all stated
enemies of our Lord Jesus Christ, and by the declaration at
Sanquhar, I counted them my enemies. They asked if I would think it
my duty to kill the king? I said he had stated himself an enemy to
God’s interest, and there was war declared against him. I said the
covenant made with God was the glory of Scotland, though they had
unthankfully counted it their shame; and in direct terms, I said to the
Chancellor, I have a parchment at home wherein your father’s name
is, and you are bound by that as well as I. A little after, the
Chancellor said, why did I not call him lord? I told him, were he for
Christ’s interest I would honour him. Then he said he cared not for
my honour; but he would have me to know he was Chancellor. I said
I knew that. He said I was not a Scots man, but a Scots beast.” The
above is a specimen of the treatment that even prisoners of rank
experienced at the hands of the privy council. The process before
the justiciary was more brief. His declaration was the only evidence
brought against him; and he having acknowledged it, he was sent to
the scaffold to atone for his sentiments.
The Students of Edin.r burning the Pope in effigy, Anno. 1680

Vide page 473

Edinr. Hugh Paton. Carver & Gilder to the Queen 1842.

 Along with Skene were executed Archibald Stewart, who belonged
to Borrowstounness, and John Potter, a farmer in the parish of
Uphall. The former had been a follower of Cameron, and present at
the skirmish at Airs-moss, though not apprehended till some time
after, when, being examined by torture, he acknowledged the fact, as
a necessary piece of self-defence when following the gospel
preached in the fields—the only crime of which he could be accused;
but he denied that either he or any of those with whom he associated
had ever declared that they would have killed the king or any of the
council, which he affirmed was “an untruth and forged calumny, to
reproach the way of God, more like themselves and their own
principles, who have killed so many of the people of God both on the
fields and upon scaffolds.” The latter also had been equally guilty of
attending the reproached preachings of Cameron and Cargill; and he
exhorted his fellow-christians not to be troubled because of their
death, but to “keep the word of his patience, and he would keep
them in the hour of temptation which shall come upon all the world,
to try them that dwell upon the face of the earth.” “O dear friends and
followers of Christ, hold on your way; weary not; faint not; and you
shall receive the crown of life. It is they that overcome by the blood
of the Lamb, and the word of their testimony, that shall stand, being
clothed in white robes before the throne; for these are they that have
come out of great tribulation. Remember there is a book of
remembrance written; and the names are written in it that speak
often one to another. O! my friends, let it be your study to keep up
private fellowship meetings, wherein so much of the power and life of
religion is to be found.” They do not appear to have been attended
by any minister. They sung the second Psalm and read the third
chapter of Malachi; but when Stewart began to pray, and alluded to
the bloody Charles Stuart, immediately the drums were beat.
These acts of severity, however, by no means produced the effects
intended; and, as the youth of a country often announce prematurely
the feelings of the maturer part of a community, the students at
Edinburgh College, on Christmas-day, celebrated the highest festival
of the Romish church by burning the Pope in effigy, arrayed in his
pontifical paraphernalia—his triple crown, keys, and scarlet robes—
after having paraded him through the streets in procession, and
formally excommunicated him. Those at the College of Glasgow in a
less tumultuous, but more lasting and impressive manner, testified
their sentiments by reviving the blue riband—the badge of the
covenant. When called before the archbishop for their offence, the
young Marquis of Annandale showed his contempt for his authority
by only styling him Sir, and, when reproved by his tutor for not
respecting his superior, replied, “I know the king has been pleased to
make him a spiritual lord; but I know likewise the piper’s son of
Arbroath and my father’s son are not to be compared.”
 BOOK XVI.

A.D. 1681.

Edinburgh College shut—Isobel Alison and Marion Harvey executed—Other

executions—Search for covenanters—Thomas Kennoway’s exploits—Mock-
courts held by Cornet Graham and Grierson of Lag—Mr Spreul tried—acquitted
—sent to the Bass—John Blackadder, Gabriel Semple, and Donald Cargill
seized—Walter Smith, William Cuthil, and others apprehended, tried, and
executed.

This year was ushered in by the council ordering the College of

Edinburgh to be shut up, January 4, and the students, several of
whom were sent to prison, dispersed in consequence of the insult
they had offered to the religion of his Grace the Duke of York, who
had now openly avowed his being a papist. The youths expressed
loudly their indignation at such treatment, and had threatened, it was
said, to burn the provost’s house about his ears for his servility, when
the house by some means or other actually took fire, and was burnt
to the ground. How it happened was never discovered, and a report
that it was done by some of the Duke of York’s emissaries, gained
general credit, although various efforts had been made to affix the
blame to the students; but they voluntarily came forward and offered
to stand trial that their characters might be vindicated. The offer was
refused.
A more grateful tribute, however, was paid to his Royal Highness’
faith, by the immolation of two virgin martyrs in the end of the same
month—Isobel Alison, who was apprehended at Perth, where she
quietly resided, and Marion Harvey, a maid-servant, a native of
Borrowstounness, who was seized upon the road as she was
walking from Edinburgh to hear sermon in the country. Atrocious as
these times were, their annals do not afford many instances of more
heartless, cold-blooded, entrapping levity, than the examination of
these simple girls, both before the privy council and the court of
justiciary, do, in the conduct of their examinators, on the one hand,
nor more interesting exhibitions than their artless yet pointed replies,
on the other.
When Isobel Alison was before the privy council, “they asked me,”
says she, in an account of it which she left, “if I could read the Bible?
I answered, Yes. They asked me if I knew the duty we owe to the
civil magistrate? I answered, when the magistrate carrieth the sword
for God, according to what the Scripture calls for, we owe him all due
reverence; but when they overturn the work of God, and set
themselves in opposition to him, it is the duty of his servants to
execute his laws and ordinances on them. They asked, if I ever
conversed with rebels? I answered, I never conversed with rebels.
They asked if I conversed with David Hackston? I answered, I did
converse with him, and I bless the Lord that ever I saw him; for I
never saw ought in him but a godly pious youth. They asked, when
saw ye John Balfour, that godly pious youth? I answered, I have
seen him. They asked, when? I answered, these are frivolous
questions; I am not bound to answer them. They said I thought not
that a testimony.”
“They asked, what think ye of that in the Confession of Faith, that
magistrates should be owned though they were heathens? I
answered, it was another matter than when those who seemed to
own the truth have now overturned it, and made themselves avowed
enemies to it. They asked, who should be judge of these things? I
answered, the Scriptures of truth and the Spirit of God, and not men
who have overturned the work themselves.” She refused to call
Sharpe’s death murder; and being asked if she would own all that
she had said, as she would be put to own it in the Grassmarket, they
expressed their regret that she should hazard her life in such a
quarrel. “I think my life little enough in the quarrel of owning my Lord
and Master’s sweet truths;—for he has freed me from everlasting
wrath; and as for my body, it is at his disposal. They said I did not
follow the Lord’s practice in that anent Pilate. I answered, Christ
owned his kingly office when he was questioned on it, and told them
he was a king, and for that end he was born; and it is for that we are
called in question this day—the owning of his kingly government.
The bishop said, we own it. I answered, we have found the sad
consequences of the contrary. The bishop said he pitied me for the
loss of my life. I told him that he had done me much more hurt than
the loss of my life, or all the lives they had taken, for it had much
more affected me that many souls were killed by their doctrine. The
bishop said, wherein is our doctrine erroneous? I said, that was
better debated already than a poor lass could debate it.”
Marion Harvey was not twenty years of age. When brought before
the council, there was no criminal act which they could lay against
her; nor does it appear that there was any witness they could have
brought to substantiate any charge. But she was easily ensnared;
she acknowledged having been at field-conventicles, and respecting
the king’s authority, she said, “so long as the king held the truths of
God which he swore, we are obliged to own him; but when he brake
his oath and robbed Christ of his kingly rights, which do not belong to
him, we are bound to disown him. They asked, were ye ever mad?
She answered, I have all the wit that ever God gave me. Do ye see
any mad act about me? When told that she had been guilty of the sin
of rebellion, she smiled and said, if she were as free of all sin as of
the sin of rebellion, she should be an innocent creature.”
Both were sent to the justiciary and indicted for treason, because it
was alleged the one had spoken freely against the severities then
practised against the Presbyterians, and the other had attended
field-conventicles. Their own declarations were the only evidence
adduced against them. When the jury were sworn in, Marion, looking
towards them, solemnly said, “Now, beware what ye are doing, for
they have nothing against me, but only for owning Jesus Christ and
his persecuted truths; for ye will get my blood upon your heads!” One
of them who had been seized with a fit of trembling, desired the
confessions to be read, which being done, the advocate addressed